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Summary Of Show-Cause Notice In Form GST DRC-01 Not Substitute Of Requirement Of Show-Cause Notice...
The Gauhati High Court observed that Summary of Show Cause Notice in Form GST DRC-01 is not the substitute of requirement of Show-Cause Notice under...
GST| Initiation Of Enquiry Or Issuance Of Summons U/S. 70 Can’t Be Deemed To Be Initiation Of...
The Kerala High Court held that the initiation of an enquiry or the issuance of summons under Section 70 of the CGST (Central Goods and Services Tax)...